Performance measures are a central component of management control system, making good planning and control decisions requires information about how different subunits of organizations have performed. To be effective, performance measures (both financial and nonfinancial) must also motivate managers and employees at all levels of organization to strive to achieve organization goals.

To give aclear picture about performance must be used compound measure, that was best than single measure.

Altman model can be used as a compound performance measure that measures the performance by tied a sum of variables, due to make weight for every variable to reach for performance.

The research aims at the following:

- Identifying the level of internal quantity efficiency in Medical colleges, University of Baghdad by determining the level of productivity for one group for the total batch according to sex variable (males and females). Procedures of the study

The researcher used the descriptive and analytical method has been used by following them up enhanced by flow indicators of students for one session  depending on   special statistical data  analyss .

The results are as follows:

 - The Faculty of Medicine were higher productivity scholarships for one year and two years of schooling, as well as the highest in the efficiency of the Faculty o

عند الكتابة عن إمارة الحج في الدولة العربية الإسلامية لابد من التوقف عند المدة الزمنية للخليفة الرشيد لأهميتها في معرفة تطور الأحداث التاريخية وأبعادها، فمن خلال تتبع من تولى تلك الإمارة يمكن لنا استنتاج أمور عدة عن المنهج السياسي الذي كان يعتمده الخليفة الرشيد  في إدارة الدولة.

An experimental study on a KIA pride (SAIPA 131) car model with scale of 1:14 in the wind tunnel was made beside the real car tests. Some of the modifications to passive flow control which are (vortex generator, spoiler and slice diffuser) were added to the car to reduce the drag force which its undesirable characteristic that increase fuel consumption and exhaust toxic gases. Two types of calculations were used to determine the drag force acting on the car body. Firstly, is by the integrating the values of pressure recorded along the pressure taps (for the wind tunnel and the real car testing), secondly, is by using one component balance device (wind tunnel testing) to measure the force. The results show that, the avera

 The researcher tried to show the importance of using environmental taxes as an effective economic factor for reducing contaminators resulting from cars exhausts, and presenting a suggested pattern for  environmental taxes as a nucleus and a starting point for a wider implementing of environmental taxes in Iraq.                                                                      &nbs

ي لا ماق ثحبلا فادهأ قيقحتلو ثحبلا ةنيعل نايبتسا ءارجاو فراصملل ةيلاملا مئاوقلا ليلحتب ثحاب اهمهأ ناك تاجاتنتسا ىلإ ثحابلا لصوت دقو لإ صاخ معد دوجو مدع نم ةيفرصملا رطاخملا ةراد ةروصب اهدوجو مدعو فراصملل ةماعلا تارادلاا يف اهدوجو رصتقي ثيح ،ايلعلا تاهجلا لبق نم ديزي امم ،عورفلا يف ةلاعف مدع ةجيتن عورفلا نم ةدلوتملاو فراصملا اههجاوت يتلا رطاخملا اهمهأ ناك تايصوت ىلإ ثحابلا لصوت دقو امك ،ةيفرصملا تلاماعم

Research is aimed at defining the risks that the sales activity of the General Company for Leather Industries about a special, then diagnose these risks, through a set of indicators, which indicate its existence and try to overcome them, and minimizing the negative effects on those activities.

The research found some conclusions, which emphasizes that the General Company for Leather Industries, suffer from a lack of profit, and a large decrease in sales; a result of absence of demand on its products and rising cost of the expenses to income ratio of, which was reflected in the cost per unit produced. Also the conclusions shown that the number of sales outlets for the company to cover the geographical area is not enough, in spite

دراسة في رواية سعودية

قياس وتحليل تأثير صدمات أسعار النفط الخام على راس المال البشري في العراق للمدة (1970 – 2021)

إنها وصف واقعي أو خيالي لأفعال تهدف إلى ترفيه أو تثقيف المستمع أو القارئ. (روبرت لويس ستيفنسون) يقول أحد رواد سرد القصص البارزين: هناك ثلاث طرق فقط لكتابة قصة: إما أن يختار الكاتب حبكة ثم يجعل الشخصيات تتناسب معها، أو أن يختار شخصية ويختار الأحداث والمواقف التي تُطور الحبكة. الحبكة هي التصميم أو المنطق أو البنية لنوع معين من الخطاب الذي يُطور وحداته من خلال تسلسل زمني. وهي تُعطي القصة...